Commentary

V2.189H Non-Union scheme—date from which registration has effect

Part V2 Registration – deregistration

V2.189H Non-Union scheme—date from which registration has effect

V2.189H Non-Union scheme—date from which registration has effect

A person who has requested, and been accepted for, registration under the non-Union scheme will be registered on the date on which his request was made, or such earlier or later date as may be mutually agreed. However, no registration could take place prior to 1 July 2003. Requests for registration prior to that date were treated as if they were made on that date1.

On registration, HMRC will notify the applicant electronically of his registration number2. He will be registered in a single register kept by HMRC for the purposes of VATA

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